Search
Searching Content indexed under Corporate/Commercial Law by David E. Sites ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Final Regulations Retroactively Affect Nonrecognition On Outbound Transfers Of Foreign Goodwill
The Treasury Department and the IRS recently issued final regulations relating to certain transfers of property by U.S. persons to foreign corporations (T.D. 9803).
United States
26 Jan 2017
2
IRS Issues Final Regulations On Information Reporting And Record Maintenance For Certain Disregarded Entities
The Department of the Treasury and the IRS recently released final regulations (T.D. 9796) that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation...
United States
26 Jan 2017
3
Final Regulations Under Section 956 Adopt An Aggregate Approach To CFCs Transacting With Foreign Partnerships
New, final regulations under Section 956 (T.D. 9792), addressing the treatment of U.S. property held by a controlled foreign corporation in connection with certain transactions involving partnerships.
United States
21 Dec 2016
4
Notice Modifies The Application Of Section 367 To Certain Triangular Reorganizations And Inbound Transactions
The IRS on Dec. 2 issued Notice 2016-73 announcing that the government intends to issue regulations under Section 367 modifying the rules relating to the treatment of property used to acquire parent stock...
United States
21 Dec 2016
5
Proposed Regulations Would Require More Transparency For Certain Wholly Owned Domestic Disregarded Entities
Specifically, such treatment would apply to reporting, record maintenance and associated compliance requirements that otherwise apply to 25% foreign-owned domestic corporations under Section 6038A.
United States
25 May 2016
Links to Result pages
 
1